Except the problem is their UX more than the kernel itself. I don't see them keeping Gnome or KDE as a desktop UI even if they did fully adopt Linux for desktop usage.

MS should really just buckle down, finish simplifying the UI and make it consistent again... the last time it was mostly consistent was Windows 7, and even then.

I'm willing to bet that System76 gets COSMIC to the level that Win7 reached faster than MS can turn anything around in terms of Windows at this point.